HM Customs & Excise has produced a revised version of its General Guide to Landfill Tax, taking account of changes since the original was published in 2000.
The changes include:
Tax liability of materials used on landfill sites
Permits under Section 2 of the Pollution Prevention and
Control Act 1999, authorising deposits or land disposals
Liability to pay landfill tax
Landfill Tax Credit Scheme
Full details can be found on the HMCE website